Impozitul pe veniturile nerezidenților
Non-resident income tax
Author(s): Daniel JingaSubject(s): Law, Constitution, Jurisprudence, Civil Law
Published by: Universul Juridic
Keywords: tax residency; income tax; non-resident; social security contributions;
Summary/Abstract: The tax and social security obligations of individuals earning wage income or other types of income from Romania or abroad are determined according to the tax residence, the person's residence, the type of income and the available supporting documents. Determining tax and social security liabilities therefore requires analysing a number of factors, which calls for a holistic assessment of each individual situation.
Journal: Revista Consultant Fiscal
- Issue Year: 2025
- Issue No: 03
- Page Range: 15-17
- Page Count: 3
- Language: Romanian
- Content File-PDF
